Financial Reporting

The following 407 items are listed by Content Data.
Articles

A Closer Look at Shareholder Votes Against Auditor Ratification – 2021

Audit Analytics looks at the highest percentage votes against auditor ratification between January 1, 2019, and December...
Mon, Sep 19, 2022
Regulatory Updates

Accounting Research Manager

The following accounting update summaries are provided courtesy of Accounting Research Manager, a subscription service t...
Mon, Sep 19, 2022
Checklists & Questionnaires

Close-the-Books Process Questionnaire

This sample questionnaire can be used to review and improve an organization’s close-the-books process. 
Mon, Sep 12, 2022
Methodologies & Models

Internal Controls Over Financial Reporting Compliance Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s compliance with internal control...
Subscriber Content
Mon, Sep 5, 2022
Policies & Procedures

Financial Statement Preparation Policy

The two sample policies included in this tool outline procedures to ensure content quality when creating financial state...
Mon, Sep 5, 2022
Articles

SOX 404 Disclosures: An Eighteen-Year Review

Audit Analytics takes a closer look at trends in internal controls over financial reporting disclosures, spanning from f...
Mon, Sep 5, 2022
Policies & Procedures

Significant Accounting Updates Policy

This tool contains two policy samples that document the controls designed to ensure the implementation and application o...
Mon, Aug 29, 2022
Policies & Procedures

Record Retention Policy

This tool contains five sample policies that establish standards and procedures for the retention of electronic and pape...
Mon, Aug 29, 2022
Benchmarking Tools

Close-the-Books Key Performance Indicators (KPIs)

Organizations can use the leading practices included in this tool to measure and improve their close-the-books process.
Mon, Aug 22, 2022
Policies & Procedures

Manual Journal Entry Review Policy

This tool contains two policy samples that establish guidelines and procedures that must be followed with respect to an ...
Mon, Aug 22, 2022
Methodologies & Models

Six Elements of Infrastructure for Public Company Readiness

This document includes the six elements of infrastructure focused on an organization’s public company readiness process.
Subscriber Content
Mon, Aug 22, 2022
Methodologies & Models

Finance Process Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s finance process and to assist it...
Subscriber Content
Mon, Aug 8, 2022